Section 22: Financial instructions

22. Financial instructions (1) The Minister may issue financial instructions for the better carrying out of the provisions of this Act and, without prejudice to the generality of this provision, financial instructions may provide for— (a) the collection, receipt, custody, issue, expenditure, due accounting for, care and management of any public money and the guidance of all persons concerned therewith; (b) the record, examination, inspection and departmental check of all receipts and expenditure and the keeping of all necessary books and accounts; (ba) the preparation of a report referred to in section 4B; (c) the forms for all documents required to be kept by this Act or by financial instructions; (d) the purchase, safe custody, issue, sale, disposal or writing off of public stores and other property of Government, and the proper accounting for, and stocktaking of, those stores and property; (e) the preparation of estimates; (ea) the making of virement of funds from one item of expenditure to another item of expenditure subject to such limitations and conditions as may be specified; (eb) the limitations and conditions for carry-over of capital expenditure; (f) the authorisation of rates of payment of public funds for specific purposes where the rates of payment are not provided by law; and (g) the making of advances to public officers and other persons and the rates and limits of those advances and the rates of interest thereon. (Subsec. (1) came into operation on 1 July 2009.) [Issue 7] F6 – 12 Revised Laws of Mauritius (2) Financial instructions shall be published in such manner as the Minister shall direct and shall include instructions in the form of the Financial Management Manual (FMM). (3) Every public officer shall, in the performance of his duties, comply with the financial instructions issued under this section. [S. 22 amended by s. 17 of Act 4 of 2008 w.e.f. 1 July 2008; s. 11 of Act 1 of 2015 w.e.f. 1 January 2015.]